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Letter No. NK-UM-07-1-21/4823 of 18th June 2003 of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Concerning Withholding Tax At Source of Payment

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Letter No. NK-UM-07-1-21/4823 of 18th June 2003 of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Concerning Withholding Tax At Source of Payment
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Letter No. NK-UM-07-1-21/4823 of 18th June 2003 of the Tax Committee of
the Ministry of Finance of the Republic of Kazakhstan Concerning
Withholding Tax At Source of Payment

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan upon considering your letter No. 104-24/1092 dated February 2, 2003, communicates the following.

In accordance with paragraph 2 of Article 1 of the Law of 6th December 2001 of the Republic of Kazakhstan "Concerning the Republic of Kazakhstan Membership in the International Monetary Fund, International Bank for Reconstruction and Development, International Development Association, Multilateral Agency for Investment Guarantees, International Centre for Regulation of Investment Disputes, European Bank for Reconstruction and Development, Asian Development Bank, Islamic Development Bank" (henceforth - Law on Membership), the Republic of Kazakhstan is a member state of articles on IMF, IBRD, IFC, IDA with all amendments, of the Foundation Agreement on IDB, Convention on Foundation of ICSID and Convention for the Settlement of Investment Disputes Between States and Citizens of Any Other States, agreements on foundation of EBRD, ADB and accepted the terms and conditions of respective resolutions of the Board of Directors of IMF, IBRD, IFC, IDA, ISCID, EBRD, ADB with regard to the Republic of Kazakhstan membership in those international organisations.

The Articles of Associations, the Foundation Agreement, Conventions and Agreements on Foundation included in the Law on membership contain provisions concerning taxation which are different from the tax legislation of the Republic of Kazakhstan.